价值转形问题即价值向生产价格转化问题，是马克思经济理论中的一个核心问题，价值转形使得马克思劳动价值理论获得了一个由抽象到具体的完整形态。生产价格规律是价值规律在资本主义经济条件下的具体运用，因而马克思的生产价格理论成功解决了迫使李嘉图体系瓦解的另一难题即价值规律同等量资本获取等量利润规律的矛盾。然而部分西方学者并不理解马克思这种由抽象到具体的思维方式，因此自1894年《资本论》第三卷出版以来，西方学者就围绕着《资本论》第一卷和第三卷之间是否存在矛盾等问题展开了持久的争论，多位知名学者卷入其中，如庞巴维克、希法亭、博特凯维兹、斯威齐、萨缪尔森、森岛通夫等。我国学者从20世纪60年代就开始关注价值转形问题了，进入80年代之后，老一辈经济学家对国外关于价值转形问题的研究进展进行了大量的介绍，并站在科学的立场上，对国外某些经济学者企图借价值转形问题否定马克思经济学理论的观点进行了有力的回击。胡代光先生是国内最早研究价值转形相关问题的学者。胡代光先生（1981，1983，1984，1990）连续发表文章评论所谓斯拉法体系，在系统介绍斯拉法体系及其追随者的基础上，指出国外一些经济学者不恰当的认定斯拉法的“标准商品”和“标准体系”的建立对价值转化为生产价格的论证作出了重要的贡献。朱绍文先生（1983a，1983b）发表文章介绍了战后“转形问题”国外的研究情况，并专门撰文反驳了萨缪尔森对马克思主义经济学的歪曲。认为萨缪尔森不理解辩证法，是对马克思经济学方法论的根本无知。在80年代开始，国内不仅有许多学者如李达昌、陈永忠、张胜荣、陆德明、张幼文、纪玉山、沈志求等评述西方学者的观点、介绍新发展或是提出自己的见解。于此同时国内学者也相继提出了自己的模型，如白暴力（1986）、丁堡骏（1994）、张忠仁（2001）、岳宏志（2002）、朱奎（2004）、沈民鸣（2005）、吕昌会（2005）、马艳和严金强（2010）等。从目前来看，国内比较有代表性的转形模型有白暴力教授提出的白氏模型、丁堡骏教授的丁氏模型和张忠仁教授的张氏模型，另外沈民鸣教授的综合多因素模型和将转形模型动态化的马艳教授和严金强博士的模型。这些模型构成了本文的重要研究对象。毫无疑问，这些理论模型深化了对马克思经济理论的认识。但是国内学者在研究价值转形问题时，容易忽视马克思的方法论，同时也容易混淆生产价格范畴本身同其形成机制的区分，因而在研究过程中产生很多混乱。本文在前人研究的基础上，确立了价值转形问题研究的三个基础：马克思基础、数学基础和哲学基础。研究转形问题一定要按照马克思一贯的研究方法，这样才能抓住转形问题的本质即剩余价值按照一般利润率的标准在资本家之间分配。在商品经济的现实生活中，并不存在一个中央计划者按照这样的标准执行分配，而是在商品交换过程中完成的。因此交换过程是社会财富分配的实现过程和形式。在资本主义条件下，竞争机制是一个非常重要的经济机制，分配规律也是通过这一机制实现的，但是竞争机制并不等于分配规律本身，因此在研究转形问题时一定要区分这一点。本文在分析马克思对转形问题的叙述的基础上，特别强调了研究转形问题的方法论问题，并以此为依据对国内现有研究进行了分析与述评。本文通过对国内已有价值转形模型的分析，认为认为静态价值转形问题已经通过白暴力教授和沈民鸣教授的模型各自解决了。目前，国内对于价值转形的研究主要是停留在静态模型上，囿于对总计二命题是否同时成立的争论。然而无论是从理论还是现实出发，都迫切要求从动态角度把握转形过程，从更为符合经济现实的角度认识转形过程。因此本文在分析国内现有转形模型基础上，以剩余价值分配为出发点，在白暴力教授工作的基础上，对广义转形问题定性和定量两个方面进行了讨论。

The transformation problem, which is the transformation of values into production prices, is a core issue in Marxian economic theory. The transformation makes the Marx’s labor theory complete form from abstract to specific. The laws of production price is concrete applications in the capitalism, so Marx’s production theory successfully solves one of the Ricardo problems which is the gap between the law of value and the law of equal profit against equal capital. In fact, some western scholars do not understand the Marx’s thinking methods, from Capital III published in 1894, the discussions whether the contradiction between Capital I and Capital III exited or not lasted long time. Lots of notable scholars participated, for example, Bohm-Bawerk, Hilferding, Bortkiewicz, Sweezy, Samuelson, Michio Morishima, and so on.From 1960s, chinese scholar began to pay attention to the transformation. In 1980s, the old economists introduced lots of foreign researches in the transformation problem. And from the standpoint of Marxist political economics, the old economists refuted the points denial of Marxist economics. Mr.Hu Daiguang is the first scholar research the transformation problem. Mr.Hu published the papers about the Sraffa system in 1981,1983,1984,1990. Mr.Hu not only systematically introduced the Sraffa system and thought that it was not proper that the “standard commodity” and “standard system” was thought important contribution to the transformation problem. Mr.Zhu Shaowen(1983a,1983b) also published the papers to introduce the study situation at abroad after World War II and specially retort the distortion of Marxist theory In 1980s, domestic scholars not only introduced the western scholars on the transformation problem study but also put forward their own model, for example, Bai Baoli(1986), Ding Baojun(1994), Zhang Zhongren(2001), Yue Hongzhi(2002), Zhu Kui(2004), Shen Minming(2005), Lv Changhui(2005), Mayan and Yan Jinqiang(2010). Judging from the present condition, the model presented by Bai Baoli, the model presented by Ding Baojun and the model presented by Zhang Zhongren were the most representative. Doubtlessly, these researches deepened the understanding about the transformation problem. But the study on the problem must be according the Marx method, so as to grasp the essence of transformation problem. The essence of problem is the surplus value distribution among capitalist according to the average profit rate. In the real life, there is not a social planner does this thing, so the distribution complete in commodity exchange. So exchange process is the form of social wealth distribution. At the condition of capitalism, competition mechanism is important; the distribution is realized by the mechanism. But Competition mechanism is equal to the distribution itself. Distinguish this point is important when researching the problem. Currently, the domestic research mainly stays on the static model, however both the theory and reality, it is necessary to study on the dynamic model. So, on the basis of Professor Bai’ work this paper tries to solve the general transformation problem.